VIAFIMO: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
What changed
VIAFIMO
NACE 46.831, Wholesale of construction materials, general range
financial year 31-12-2025 compared with 31-12-2024filed annual accounts (NBB)
Net result for the year
€113,259
31-12-2024 · €50,888+€62,370
Equity
€1.1m
31-12-2024 · €980,908+€113,259
Cash
€47,799
31-12-2024 · €72,784-€24,985
Balance sheet total
€3.1m
31-12-2024 · €3.3m-€161,825
Largest movements
Assets
- Tangible fixed assets -€123,034
down €123,034 (-3.9%), from €3.2m to €3.0m
Equity and liabilities
- Debts after one year -€250,000
down €250,000 (-11.3%), from €2.2m to €2.0m
of which Other amounts payable: -€250,000
- Profit (loss) carried forward +€113,259
up €113,259 (+23.0%), from -€491,480 to -€378,221
Income statement
- Financial charges -€65,542
down €65,542 (-67.2%), from €97,545 to €32,003
- Gross operating margin -€8,604
down €8,604 (-2.8%), from €303,827 to €295,223
- Other operating charges -€3,732
down €3,732 (-12.2%), from €30,660 to €26,928
From the 31-12-2024 result to the 31-12-2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Result 31-12-2024
€50,888
Gross operating margin
-€8,604
Write-downs
+€1,700
Other operating charges
+€3,732
Financial charges
+€65,542
Result 31-12-2025
€113,259
raises the resultlowers the result
Derived cash bridge
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€225,015
Investment
€0
Financing
-€250,000
Cash 31-12-2024
€72,784
From operations (derived)
+€225,015
Net result for the year
+€113,259
Depreciation
+€123,034
Receivables within one year
+€26,126
Deferred charges and accrued income
-€12,320
Trade debts
-€23,654
Tax, wage and social debts
-€3,006
Other debts
+€18,781
Accrued charges and deferred income
-€17,204
Financing
-€250,000
Debts after one year
-€250,000
Cash 31-12-2025
€47,799
brings cash intakes cash out
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,272,695 | €3,110,871 | -€161,825 | -4.9% |
| Fixed assets | 21/28 | €3,153,438 | €3,030,405 | -€123,034 | -3.9% |
| Tangible fixed assets | 22/27 | €3,153,438 | €3,030,405 | -€123,034 | -3.9% |
| Land and buildings | 22 | €3,153,438 | €3,030,405 | -€123,034 | -3.9% |
| Current assets | 29/58 | €119,257 | €80,466 | -€38,791 | -32.5% |
| Amounts receivable within one year | 40/41 | €36,626 | €10,500 | -€26,126 | -71.3% |
| Trade receivables | 40 | €36,626 | €10,500 | -€26,126 | -71.3% |
| Cash at bank and in hand | 54/58 | €72,784 | €47,799 | -€24,985 | -34.3% |
| Deferred charges and accrued income | 490/1 | €9,847 | €22,167 | +€12,320 | +125% |
| Total equity and liabilities | 10/49 | €3,272,695 | €3,110,871 | -€161,825 | -4.9% |
| Equity | 10/15 | €980,908 | €1,094,167 | +€113,259 | +11.5% |
| Contributions | 10/11 | €1,184,677 | €1,184,677 | = | 0.0% |
| Capital | 10 | €1,184,677 | €1,184,677 | = | 0.0% |
| Issued capital | 100 | €1,184,677 | €1,184,677 | = | 0.0% |
| Reserves | 13 | €287,711 | €287,711 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,600 | €10,600 | = | 0.0% |
| Legal reserve | 130 | €10,600 | €10,600 | = | 0.0% |
| Tax-exempt reserves | 132 | €123 | €123 | = | 0.0% |
| Distributable reserves | 133 | €276,988 | €276,988 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€491,480 | -€378,221 | +€113,259 | +23.0% |
| Amounts payable | 17/49 | €2,291,787 | €2,016,704 | -€275,083 | -12.0% |
| Amounts payable after more than one year | 17 | €2,215,128 | €1,965,128 | -€250,000 | -11.3% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €2,215,128 | €1,965,128 | -€250,000 | -11.3% |
| Amounts payable within one year | 42/48 | €43,024 | €35,145 | -€7,879 | -18.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €34,460 | €10,806 | -€23,654 | -68.6% |
| Suppliers | 440/4 | €34,460 | €10,806 | -€23,654 | -68.6% |
| Taxes, remuneration and social security | 45 | €3,689 | €683 | -€3,006 | -81.5% |
| Taxes | 450/3 | €3,689 | €683 | -€3,006 | -81.5% |
| Other amounts payable | 47/48 | €4,875 | €23,656 | +€18,781 | +385% |
| Accrued charges and deferred income | 492/3 | €33,636 | €16,432 | -€17,204 | -51.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €123,034 | €123,034 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,700 | €0 | -€1,700 | -100% |
| Other operating charges | 640/8 | €30,660 | €26,928 | -€3,732 | -12.2% |
| Gross operating margin | 9900 | €303,827 | €295,223 | -€8,604 | -2.8% |
| Operating profit (loss) | 9901 | €148,434 | €145,262 | -€3,172 | -2.1% |
| Financial charges | 65/66B | €97,545 | €32,003 | -€65,542 | -67.2% |
| Recurring financial charges | 65 | €97,545 | €32,003 | -€65,542 | -67.2% |
| Profit (loss) for the period before taxes | 9903 | €50,888 | €113,259 | +€62,370 | +123% |
| Profit (loss) for the period | 9904 | €50,888 | €113,259 | +€62,370 | +123% |
| Profit (loss) for the period to be appropriated | 9905 | €50,888 | €113,259 | +€62,370 | +123% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.